https://www.taxtmi.com/acts?id=4920 A resident of one Contracting State who visits the other solely as a student, business apprentice, or recipient of a qualifying grant is exempt in the host State from tax on remuneration and remittances for maintenance, education or training, on the grant or allowance, and on employment remuneration necessary to complete study, research or training. A visitor employed or contracted to acquire technical, professional or business experience for up to one year is similarly exempt on such remuneration, subject to the Agreement's income ceiling. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Dec 2024 18:24:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4920 A resident of one Contracting State who visits the other solely as a student, business apprentice, or recipient of a qualifying grant is exempt in the host State from tax on remuneration and remittances for maintenance, education or training, on the grant or allowance, and on employment remuneration necessary to complete study, research or training. A visitor employed or contracted to acquire technical, professional or business experience for up to one year is similarly exempt on such remuneration, subject to the Agreement's income ceiling. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4920